Nash Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $327,600. The estimated fair values of the assets are land $62,400, building $228,800, and equipment $83,200. At what amounts should each of the three assets be recorded? (Do not round intermediate calculations and round final answers to 0 decimal places e.g. 58,971.) Recorded Amount

Nash Inc, purchased land, building, and equipment from Laguna Corporation for a cash payment of $327,600. The estimated fair values of the assets are land $62,400, building $228,800, and equipment $83,200. At what amounts should each of the three assets be recorded? (Do not round intermediate calculations and round final answers to 0 decimal places e.s. 58,971